expression of interest for short listing chartered

06006-05/2017-Fin Ext-I Govt. of Bihar

Health Department BIHAR STATE AIDS CONTROL SOCIETY

State Institute of Health & Family Welfare Building, Sheikhpura, Patna-800014. Ph.: 0612-2290278

E-mail: [email protected]

EXPRESSION OF INTEREST FOR SHORT LISTING CHARTERED ACCOUNTANT FIRMS FOR CONDUCTING INTERNAL AUDIT FOR THE FINANCIAL

YEAR 2019-20, 2020-21AND 2021-22.

The Bihar State AIDS Control Society (BSACS), Patna is responsible for implementing the centrally sponsored National AIDS control Programme (NACP) in the State of Bihar. The Government of India has received a credit toward the cost of National HIV/AIDS Control Project and it is intended that part of the proceeds of this credit will be applied to eligible payments under the contracts for which this Expression of Interest (EOI) is issued.

Bihar State AIDS Control Society is a registered organization of Bihar and a nodal organization for all the HIV/AIDS prevention and control work that is taken up in the state of Bihar as per the memorandum signed between Government of India and State Government. The Society received funds from the sources: World Bank and Domestic Budget pooled together known as Pool Funds and from the Global Fund for HIV/AIDS, TB and Malaria in channels called ‘Rounds’. All of which together constitute the NACP financial envelope. The Society also releases fund to peripheral organization/s like Non-Government Organizations (NGOs)/Community Based Organizations (CBOs)/District AIDS Prevention Control Unit (DAPCU) and Hospitals under the Government sector.

Hence it is essential to assess through conducting a Internal Audit under the provision of the Societies Registration Act, 1860 as applicable in the state. Expressions of Interest (EOI) containing Data Form are invited from C&AG Empanelled Chartered Accountant (CA) firm to conduct the internal audit on behalf of the Bihar State AIDS Control Society for the financial year 2019-20, 2020-21 and 2021-22. EOI received for internal audit will be examined/evaluated separately and independently.

Eligibility & Assessment Criteria: 1. The applicant must be a Chartered Accountant Firm and must be empanelled with Comptroller & Auditor General of India (C&AG).

2. The Data Form with relevant documentation will be assessed on the basis of marks achieved by the bidders (criterion & marks allotted to them is shown in Standard evaluation sheet).

Requirements: A format for the Data Form along with the all relevant documents mentioned in this EOI must be submitted as per the prescribed date and time. The Data Form along with the EOI’s details is available on the Society website http://www.bsacs.in. Data Form can also be obtained from the Procurement cell of Bihar state AIDS Control Society, Patna on all working days (Monday to Friday) between 11.00 hours to 16.00 hours. Individual CV/s is not required at this stage.

Any EOl with inadequate information or irrelevant documentation or incomplete Data Form or those which do not meet the above criteria or those received after the closing date will not be short listed. EOl should be as concise and focused as much as possible to give evidence of the above requirements including the capability statement and organization profiles.

Schedule of Selection Process: S.N. Event Description Timeline 1. Closing Date and Time for Submission of EOI 04.08.2020 at 6.00 PM

The bid must be submitted through Courier/Speed Post/Registered Post only at Dispatch Section of Bihar State AIDS Control Society. Bids submitted by hand or by any other means will not be accepted. The Society will not be responsible for any postal delay. Please note that this is not a request for proposal. The request for proposal will be invited to those organizations which secure higher marks from top in the list.

For Further Information For further information, interested bidders are requested to contact Sri Alok Kumar, Joint Director (Finance).

Bihar State AIDS Control Society reserves the rights to cancel the EOI without assigning any reasons. Project Director

,M~l dh tkudkjh gh cpko gSA jDrnku] egknkuA

06006-05/2017-Fin Ext-I Govt. of Bihar

Health Department BIHAR STATE AIDS CONTROL SOCIETY

State Institute of Health & Family Welfare Building, Sheikhpura, Patna-800014. Ph.: 0612-2290278

E-mail: [email protected]

EXPRESSION OF INTEREST FOR SHORT LISTING CHARTERED ACCOUNTANT FIRMS FOR CONDUCTING INTERNAL AUDIT FOR THE FINANCIAL

YEAR 2019-20, 2020-21AND 2021-22.

Bihar State AIDS Control Society is a registered organization of Bihar and nodal organization for all the HIV/AIDS prevention and control work that is taken up in the state of Bihar as per the memorandum signed between Government of India and State Government. The Society received funds from the sources: World Bank and Domestic Budget pooled together known as Pool Funds and from the Global Fund for HIV/AIDS, TB and Malaria in channels called ‘Rounds’. All of which together constitute the NACP financial envelope. The Society also releases fund to peripheral organization/s like NGOs/CBOs/ DAPCU and Hospitals under the Government sector.

Expressions of Interest containing filled Data Form are invited from C&AG Empanelled Chartered Accountant firm to conduct the Internal Audit on the behalf of the Bihar State AIDS Control Society for the financial year 2019-20, 2020-21 and 2021-22. EOI received for Internal Audit will be examined / evaluated separately and independently.

Eligibility Criteria: 1. The Chartered Accountant Firm must be empanelled with C&AG (registration certificate must be attach)

2. The agency intends to submit EOI should have their full-fledged registered office or branch office in Patna, preferably at within the Patna Municipal Area.

3. The agency must have minimum five (05) years experiences in the field of internal audit of the project financed by bilateral or multilateral agencies or government agencies.

4. The agency should have adequate number of personnel with a core expert team for conducting auditing.

5. The agency must have acknowledgement of Income Tax Return for minimum three (3) years.

Terms of Reference (TOR)/Scope of Work: The Terms of Reference (TOR)/Scope of work for the internal audit (annexure I) are attached with this documents which were provided by the NACO and the selected firm must sternly adhere the rules and regulation inscribed in the Terms of Reference (TOR) otherwise the Society may terminate the contract.

Documents required to be submit along with the EOI.

1. Copy of the firm constitution certificate issued by ICAI. 2. Copy of self certified PAF indicating the total turnover and the Specified Turnover of the firm for the last

three years (2017-18, 2018-19 & 2019-20). Here specified turnover would means the professional fee earned excluding service tax and travelling.

3. List of Partners with post qualification experiences with the firm must be provided as per the below mentioned table. The below list must be provided in the letter head of the firm and duly signed and stamped. S.N. Name of the

Partner Qualification with Date of obtaining required

Qualification

Date of joining with the firm

Number of Years of Post Qualification

Experience with the firm

1 Note:- Incomplete information or information not provided on the basis above mentioned table will be not be considered for short listing.

4. List of full time personnel with a core expert team of CAs or Cost Accountant or other relevant staff must be provided as per the below mentioned table. The below list must be provided in the letter head of the firm and duly signed and stamped. S.N. Name of the full

time personnel with their designation

Qualification with Date of obtaining

required Qualification

Date of joining with the firm

Number of Years of Post Qualification

Experience with the firm

1

5. Copy of self attested appointment letter or work order showing experience in auditing for the last five years. Experiences must be categorized for internal audit according to the below mentioned points. a. Experiences of the firm during the last five years for the projects financed by the bilateral or

multilateral agencies. b. Experiences of the firm during the last five years for the projects in the same sector (other than above) c. Experiences of the firm during the last five years for the agencies implementing government projects

(other than the above two).

Note:- Separate documentation for the above clause no.- 5 (a), 5(b) & 5(c) along with the work order for the experiences for internal audit must be attached with the EOI. The date of submitting the audit report to the clients must also be provided with the above documents. 6. List of Branches must be provided in the letter head of the firm as per the table mentioned below.

S.N. Particulars Date of Establishment/ Constitution

Name of Partner/CA qualified employee in charge of the firm/

branches 1 Name and Address of the

Head Office

2. Name of the Address of the Branches

a. b. c.

7. Income Tax return for the last three Consecutive assessment years (2018-19, 2019-20 & 2020-21). 8. Copy of PAN Card. 9. Copy of GST registration certificate. 10. Bidder shall submit an affidavit from Notary that” the company/agency has not been blacklisted/ de-

registered/ barred by the Central/ State Government/ Society. 11. Self Attested copy of EOI along with the TOR documents.

Evaluation Criteria:- The EOI along with data form with the proper documentation of the firm shall be evaluated on the basis of their past experiences and the Score achieved by the bidders (criterion & marks allotted to them is shown in Standard evaluation sheet). EOI received for Internal Audit will be examined/ evaluated separately and independently.

Termination of the contract: The BSACS will have the right to cancel the contract if the agency commits breach of any or all conditions of the contract. Breach of Contract includes, but not limited to, the following: 1. It is found that the schedule of implementation of the audit work as per the TOR/ scope of work is not being

adhered to. 2. The selected firm stops work and such stoppage have not been authorized by the BSACS. 3. If the firm fails to complete the given job within the prescribed date and time, then the Society may blacklist

the firm and the required services will be availed from the other sources. The extra costs of the said add/(s) will be recovered from the appointed firm.

Duration of the Contract: The Contract for conducting Internal Audit will be initially for the F.Y. 2019-20 extendable for the F.Y. 2020-21 after the satisfactory performance of the firm and further for the F.Y. 2021-22.

Payment Terms & Condition- No advance payment will be made. Payment will be made through PFMS after submission and verification of the audit report submitted by the firm.

Submission of EOI with detailed proposal: The last date and time for submission of the completed EOI will be on or before 18.00 hrs. on August 04, 2020. The EOI must be submitted through Courier/Speed Post/Registered Post only at Dispatch Section of Bihar State AIDS Control Society. The bid submitted by hand or by any other means will not be accepted. The Society will not be responsible for any postal delay. The EOI for Internal Audit should be submitted by the bidder in a separate cover super scribing "EOI for Internal Audit" along with last date of submission of the EOI. Any EOl with inadequate information or incomplete Data Form, those which do not meet the above criteria, or those received after the closing date will not be short listed.

In the event of the date specified for EOI receipt being declared as a holiday for BSACS, the due date for submission of EOI will be the following working day at the appointed times.

Bihar State AIDS Control Society reserves the rights to cancel the EOI without assigning any reasons.

Project Director

EXPRESSION OF INTEREST FOR SHORT LISTING CHARTERED ACCOUNTANT FIRMS

FOR CONDUCTION INTERNAL AUDIT OF THE ACCOUNTS OF BIHAR STATE AIDS CONTROL SOCIETY

DATA FORM PART – A

Status of the Firm Partnership

Sole Proprietorship

1 (a) Name of the firm (in Capital letters)

(b) Address of the Head Office (Please also give telephone no. and e-mail address)

Telephone No. E-mail (c) PAN No. of the firm 2 ICAI Registration No. Region Name Region Code 3 Empanelment number with C&AG 4 (a) Date of constitution of the firm : (b) Date since when the firm has a full time FCA 5 Copy of self certified PAF indicating the total

turnover and the Specified Turnover of the firm for the last three years (2017-18, 2018-19 & 2019-20). Here specified turnover would means the professional fee earned excluding service tax and travelling.

YES / NO

Note: Please attach the copy of firm’s Constitution Certificate issued by ICAI as on 1.1.2019.

6 Number of part time partners if any, as on 1st January 2019

7 Number of Full time partners as on 1st January 2019

8 Number of audit staff employed full-time with the firm

(a) Articles / Audit Clerks (b) Other than Audit Staff (with knowledge of

book keeping and accountancy)

(c) Other Professional Staff (please specify) 9 List of Branches must be provided in the letter

head of the firm YES / NO

10 Whether the firm is engaged in any external audit or providing any other services to any Govt. Company / Corporation / or cooperative institution etc.

YES / NO

11 Whether the firm is implementing quality control policies and procedures designed to ensure that all audits are conducted in accordance with Statements on Standard Auditing Practices. (if YES, a brief note on the procedure adopted is to be enclosed)

YES / NO

12 Are there any Court / arbitration / legal cases against the firm

YES / NO

(if YES, give a brief note of the cases indicating its present status)

13. Fees earned by the firm for last 5 years (YEAR WISE DETAILS MUST BE ATTACHED)

Type of Audit Projects financed by the bilateral or multilateral agencies.

Projects in the same sector (other than bilateral or multilateral agencies)

Agencies implementing government

projects

Internal Audit / 6 monthly

audit review

Total of the above

14. Specified Turnover of the firm for the last 3 years

specified turnover

(professional fee earned excluding

service tax and travelling.)

2017-18 2018-19 2019-20

Total of the above

Signature of proprietor/sole partner (Seal of the firm)

PART-B

Undertaking (to be furnished on the letter head of the firm)

I/We the sole proprietor/partners of M/S…………………………. chartered accountants do hereby jointly and severely verify and declare: I. that the particulars given are complete and correct and that if any of the statements made or the information so furnished in the application form is later found not correct or false or there had been suppression of material information, the firm would not only stand disqualified from the allotment, but would be liable for disciplinary action under the Chartered Accountants Act 1949 and the regulations framed there under, II. that the firm proprietor or partners have not been debarred or cautioned by ICAI during the last five years (if cautioned give details), III. that individually we are not engaged in practice otherwise or in any other activity which would be deemed to be a practice under Section 2(2) of the Chartered Accountants Act,1949: Place Date Encl…………………pages

Signature of proprietor/sole partner (Seal of the firm)

Standard Evaluation Sheet for Evaluation of the EOI of the Internal Auditors (CA Firms)

S.N. Criteria Scoring Max.

Points Marks

obtained 1 Long standing of the firm. 1 point for each year of existence

over 10 years 10

2 Turnover of the firm for the last three financially (FY) from audit and assurance services. (“Specified Turnover”)

· 15points for specified turnover of ` 50 lacs or above in each of the last three FYs years.

· 08 points for specified turnover of ` 50 lacs and above in the last two of the last three FYs years..

· 04points for specified turnover of ` 25 lacs and less than ` 50 lacs.

15

3 Experiences and Association of Partners

· 03 points for each partner with PQE of 10 years or more with the firm.

· 02 points for each partner with PQE (Pre Qualified Experience) of 05 years or more with the firm.

· 01 point for each partner with PQE of more than 01 year with the firm

15

4 Experience and Association of Qualified full time staff (being CAs or Cost Accountant or technically qualified staff relevant to the project)

· 03 points for each full time staff with PQE of 10 years or more with the firm.

· 02 points for each full time staff with PQE of 05 years or more with the firm.

· 01 point for each full time staff with PQE of more than 01 year with the firm.

10

5 Experiences of the firm during the last 05 years in Internal Audit of :

a. Projects financed by bilateral or multilateral agencies.

03 points for each project 15

b. Project in the same sector (other than above)


c. Agencies implementing government projects (other than above)


S.N. Criteria Scoring Max.

Points Marks

obtained 6 Presence in the State where

project headquarters is located

· 05 points if the head office of the applicant firm is located in the same state as the project headquarters.

· 03 points if a branch office of the applicant firm is located in the same state as the project headquarters for atleast 05 years and headed by a partner of the firm.

· 01 point if either the branch is in existence for less than 05 years but more than 03 years or is headed by a qualified employee.

05

Total 100

Note: 1. Each member of the evaluation committee for Internal Audit will fill up this form separately. 2. Total marks given by all the members will be totaled and on the basis of the score secured by the firm on the relevant field will be further requested to submit detailed proposal along with the supportive documents. Name of the authorized member Signature with Date:

Annexure-I

Terms of Reference

Appointment of a Chartered Accountant Firm (For Internal Audit of NGOS/CBOs/DAPCU/ Peripheral Units)

for the year……………….(Financial Audit)

For Internal Audit of Accounts of ______________State AIDS Control Society under the NACP-Phase IV programe for the year …………………….(Financial Audit).

Background

The Bihar State AIDS Control Society is a registered society which is implementing the centrally sponsored National AIDS Control Programme being implanted by National AIDS Control Organisation (NACO) as per the memorandum between the Government of India and State Government.

The internal audit will be carried out on a concurrent quarterly basis and will cover a sample of NGOs and districts units/sub district units selected on a percentage basis. It should be conducted so as to cover all districts and peripheral units at least once in 03 years. It should be ensured in the internal audit that the prescribed accounting system including regular bank reconciliation is strictly followed. This will include physical verification of assets, inventories etc. A sample questionnaire (checklist) on which selected firm has to submit its report is provided below.

Output that will be required of the Internal Auditor

The internal auditors should furnish a quarterly audit report (along with the checklist) to the Project Director, Bihar State AIDS Control Society, Patna with an executive summary of the critical issues/finding that requires attention of the senior management. A copy of the executive summary has to be sent to NACO and a copy of the report must also be placed with the Executive Committee of BSACS. The report should be structured in a manner giving the observation/weakness, the implication, suggestion for improvement and the management comments. The status of the action taken by the management on the recommendations of the previous report should also be provided.

……………………………….

Checklist Format (field/scope of work on which selected firm has to work out but not limited to under internal audit)

Contd…………….
